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The inquirer asks how they may sell a usufruct right that has been attached due to a tax debt in the enforcement period. The DGT responds that the attachment annotation does not impede the holder's power of disposal.
Question posed: Asks how to proceed in order to alienate the usufruct right pertaining to the real estate property.
The preventive annotation of an attachment in the Land Registry does not deprive the holder of the real estate right of their power of disposal. According to the Mortgage Law, annotated assets or rights may be alienated or encumbered, although this is done without prejudice to the rights of the person in whose favor the annotation has been made. Those who acquire the right after the annotation shall be considered third-party possessors.
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